摘要
随着我国社会主义民主法制建设进程的推进以及纳税人意识的增强,税款使用监督权越来越受到人们的普遍关注。但是现阶段,我国在纳税人税款使用监督权保障机制方面还存在一些不尽如人意的地方,通过探讨这一问题,能够对完善我国税款使用监督权制度有所裨益。
Taxpayers are entitled to supervision right over taxation.With the improvement of the socialist democracy and legal system and taxpayers awareness,the people will pay increasing attention to the supervision right over the use of taxation.But currently,the taxpayers supervision right and its guarantee mechanism are not wholly satisfactory.Exploration on this issue will help perfect the taxpayers supervision right system in China.
出处
《合肥师范学院学报》
2009年第5期60-63,共4页
Journal of Hefei Normal University
基金
安徽广播电视大学科学研究项目(sk08-34)
关键词
纳税人
税款使用
税款使用监督权
taxpayer
use of taxation
supervision right over the use of taxation
